1999 (9) TMI 909

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....is a prohibited item was imported into India by the appellants by declaring the same as Nepal Cargo and consignee was shown as M/s. Birat Soap Industries, Birat Nagor, Nepal. The Regional Manager of the appellants-company in his statement dt. 3-9-1997 deposed that the cargo arrival notice was issued to the consignee who failed to turn up to receive the goods. Subsequent reminders were also sent to M/s. Birat Soap Industries in respect of the consignment in question. In his subsequent statement recorded on 2-1-1998 the regional Manager of the appellants-company submitted that it seems that the consignee M/s. Birat Soap Industries is a fake party as they were not responding to their cargo arrival notices. 3. The Dy. Commissioner vide ....

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....ith the authorities and no objections was ever raised by the Customs authorities. All records pertaining to the said cargo were presented to the authorities by the appellants and no entry was found to be fake. The appellants also did not make any attempts to sale the said cargo. He submitted that the adjudicating authority has wrongly attributed mala fide to them and has failed to appreciate that the consignment in the papers was shown as M/s. Birat Soap Industries whereas the representative of M/s. Birat Soap and Chemical Industries appeared before the authorities. These two parties are different and as such it cannot be said that the appellants did not make any attempt to approach the consignee which was M/s. Birat Soap Industries and not....